https://www.taxtmi.com/caselaws?id=201637 The Calcutta High Court upheld the lower authorities' decision not to consider evidence in the confiscation of goods, citing the materials as obscene and emphasizing the risk of releasing them prematurely. The Court denied a stay order to preserve the goods. Additionally, the Court accepted the department's request to dispose of the case without an affidavit-in-opposition, directing the issuance of necessary notices and waiving the Notice of Appeal. The judgment focused on the importance of preserving materials, procedural aspects of evidence presentation, and the department's procedural decisions in the case. en-us Thu, 19 Nov 2009 00:00:00 +0530 Sun, 23 Jan 2011 22:15:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201637 The Calcutta High Court upheld the lower authorities' decision not to consider evidence in the confiscation of goods, citing the materials as obscene and emphasizing the risk of releasing them prematurely. The Court denied a stay order to preserve the goods. Additionally, the Court accepted the department's request to dispose of the case without an affidavit-in-opposition, directing the issuance of necessary notices and waiving the Notice of Appeal. The judgment focused on the importance of preserving materials, procedural aspects of evidence presentation, and the department's procedural decisions in the case. Case-Laws Customs Thu, 19 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201637